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Income Tax by Business & Profession in India — 100 Detailed Guides

Choose the activity that actually matches how you earn. The ITR activity code is a reporting field—not a substitute for testing whether the work is business, a specified profession, commission/agency income or a mixed model.

Useful tools: ITR Form SelectorTax Audit CheckerIncome Tax CalculatorLoss Set-off Checker

Professionals & consultants

Local & other service businesses

Creators, media & design

Healthcare & wellness

Agents, intermediaries & marketplaces

Transport, logistics & equipment

Retail, trading & distribution

Food, hospitality & processing

Agriculture & allied activities

Construction & manufacturing

Frequently asked questions

How do I choose between ITR-3 and ITR-4?

ITR-4 is available only when the taxpayer and income satisfy its separate eligibility conditions and a valid presumptive provision applies. Otherwise business/professional income is generally reported in ITR-3 by an individual/HUF.

Does an ITR profession code prove section 44ADA eligibility?

No. Section 44ADA requires a profession referred to in the statutory specified-profession framework. The activity code helps reporting but does not create eligibility.

Can commission or agency businesses use section 44AD?

Section 44AD has statutory exclusions for commission/brokerage and agency business. The exact receipts must be separated before choosing presumptive taxation.

What changes from 1 April 2026?

AY 2026-27 covers FY 2025-26 under the 1961 Act. From 1 April 2026 the Income-tax Act, 2025 applies, with presumptive taxation consolidated in section 58.

Important: Tax treatment depends on facts, the applicable law period and the instrument/business actually carried on. Use the linked primary sources inside each guide and obtain professional advice for material or interpretation-sensitive positions.